2002 (11) TMI 330

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.... on 30-9-97 and the commercial production started on 16-2-98. The modernised Carbon dioxide bottling plant was commissioned in May, 1998 and commercial production started from 1-7-98. They filed claims of refund of Central Excise duty amounting to Rs. 60,10,727/- and Rs. 87,38,729/- relating to the period from July, 1999 to September, 1999 in respect of Methanol and from October, 1999 to December, 1999 in respect of Formaldehyde and Carbon dioxide under the provisions of Notification No. 32/99 and No. 33/99, dated 8-7-99 respectively which inter alia provided exemption from the central excise duty with reference to the amount of duty paid by them from their account current subject to the following conditions - 3(a) New industrial un....

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....e expansion of their installed capacity by not less than 25% satisfying the condition of para 3(b) of the said Notification. The Assistant Commissioner also observed that the party has claimed exemption under both the clauses 3(a) & 3(b) of both the Notification Nos. 32/99-C.E. & 33/99-C.E. simultaneously which is ultra vires. Therefore, he disallowed the claims of refund filed by the party. 3. The party filed the appeals. The Commissioner (Appeals), Guwahati in Order, dated 19-2-2001 observed as follows : "If the appellant claimed the concession under both the clauses the Assistant Commissioner ought to have examined both the clauses and not brushed the claim aside as ultra vires because claim of benefits under Notification is t....

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....ient to satisfy the condition of the 25% expansion of installed capacity of the assessee as a whole and thus they fail to satisfy the condition stipulated under clause 3(b) of both the notifications. 5. We have considered the submissions made from both the sides. It is observed that the Commissioner (Appeals) has allowed the appeal of the party under clause 3(b) of the exemption Notifications - the contents of which are already extracted above. The respondents have neither filed any appeal nor any Cross-Objection against the order. This Bench is to consider the eligibility of the respondents to exemption only under this clause of both the Notifications and the consequential refund of duty. On a careful perusal of the Order-in-Origin....